BENGAL CHEMICOLOUR CO Vs. STATE OF TAMILNADU

JUDGEMENT

(1.) THE writ petition is filed by the petitioner against the order of the Sales Tax Appellate Tribunal dated in S. T. A. No. 107/99 dated 10. 07. 2000 restoring penalty under Section 12 (3) (b) of the TNGST Act read with Section 9 (2-A) of the CST Act.

(2.) WHEN the matter is taken up for orders, the counsel for the department as well as the counsel for the assessee submitted that the issue has been covered by the Division Bench of this court in the case of Appollo Saline Pharmaceuticals (Private Limited) vs. Commercial Tax Officer (FA) and others reported in (2002) 125 STC 505 in favour of the assessee to the effect that the penalty levied under Section 12 (3) (b) of the TNGST Act read with Section 9 (2) of the CST Act cannot be levied in respect of the assessment made under Section 12 (1) of the TNGST Act.

(3.) IN the present case, the penalty has been levied only in respect of the assessment made under Section 12 (1) of the TNGST Act against the statutory provision as well as the law laid down by this Court in the above said Judgment, wherein it was held thus:-